台北市私立高中職財務制度改進之研究

Abstract

本研究旨在探討臺北市私立高中職預算編審與執行現況；瞭解臺北市私立高中職董事會對學校財務運作之監督情形；分析臺北市私立高中職財務結構現況；探討政府對私立高中職財務監督及管理情形；綜合研究發現，提出對我國私立高中職財務制度改進之建議。 本研究採文件（獻）分析和訪談進行研究，並歸納主要結論如下： 一、私校預算編審與執行大致正常惟仍有改善空間。 二、私校基金轉投資規定嚴格難以實施。 三、政府對私立學校財務監督與管理仍未臻理想。 四、私立高中職財務報表上網公告尚未落實。 五、會計師簽證私立學校財務報告仍有瑕疵。 六、私立學校董事會仍未善盡財務監督與管理職責。 七、私立高中職學雜費彈性收費有其必要性。 八、私立高中職學生學雜費補助之額度及學雜費徵收會影響教育機會公平及財政原則。 九、私立學校可按獨立私校與津貼私校作區隔。 十、公私立學校捐款額度有差別待遇。 根據研究結論提出以下建議供作參考： 一、私校預算編審應給予較大空間。 二、私校基金轉投資應放寬規定並建立監督機制。 三、政府對私立學校財務應給予輔導與獎勵。 四、私立高中職財務報表上網公告應嚴格執行。 五、私立學校應落實會計師簽證。 六、私立學校董事會應善盡財務監督與管理職責。 七、應開放私立高中職學雜費彈性收費。 八、應增加私立高中職學生學雜費補助之額度。 九、私立學校應可實施獨立私校與津貼私校。 十、公私立學校應同享捐款免稅之規定。The purposes of the study are to inquire current operation of budgeting preparation and execution private senior high and vocational schools in Taipei City, understand how the board of directors of private senior high and vocational schools supervising school's financial operation, analyze Taipei private senior high& vocational schools, financial structure, explore how the educaitonal authority oversee and regulate private high schools, and recommend the improvement in financial system of those schools.

Documentation analysis and interview are adopted in this study. Major conclusions are summarized as follows:

1.Budgeting preparation and execution in private schools are generally normal but still have room for improvement. 2.It’s difficult to implement the strict regulations for the reinvestment ofprivate school funds. 3.The supervision of educatioanl authority to the finance of private schools is not good enough. 4.Posting financial statements of private senior high and vocational schools on Internet still hasn’t been completely carried out. 5.There exist flaws for private schools’ financial audit reports. 6.The boards of directors of private schools don’t completely perform their responsibilities. 7.It’s necessary to have flexible tuition policies for private senior high and vocational schools . 8.The quota of tuition and subsidy affect the fairness of educational opportunities and finance principles. 9.Independent private schools can be separate from the subsidized ones. 10.Public schools and private ones are treated differently in terms of donation level.

Recommendations are as follows:

1.It still needs more room for budgeting preparation and execution in private schools. 2.The regulations of reinvestment of private school funds should be loosened and a monitoring system should be built. 3.The educatonal authority should support private school financially. 4.Financial statements of all of private senior high and vocational schools should be thoroughly posted on Internet . 5.Private schools should carry out financial audit. 6.The boards of directors of private schools should perform the responsibilities of financial supervision. 7.Private senior high and vocational schools should be allowed to adopt flexible tuition policy. 8.The subsidy quota of tuition for the students in private senior high and vocational schools should be increased. 9.The differentiation of independent private school and subsidized one should be carried out. 10.Donations to both public and private schools should have the same tax deduction.